OKVED: leasing, implies activities with real estate, coded by the numbers 68.20 in section L.

The operation includes the management of buildings not only own, but also transferred to temporary possession.

The efficiency of many enterprises cannot be carried out without production premises, a novice entrepreneur does not always have the funds for this, they have to rent.

The process of transferring buildings has its own nuances that both sides have to learn and overcome.

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General information about the rental property code

Renting out your own non-residential real estate is indicated by numbers - 68.20.2 in OKVED and is considered class 5 in relation to professional risk in connection with special conditions labor and financial transactions.

On January 31, 2014, Rosstandart, in order No. 029, approved new codes and a section on activities with residential or industrial buildings, the numbers of which start with 68 and differ official name about the art of managing one's own property, leased or rented, workshops, offices.

The encrypted group represents the following operations:

• transfer for rent and operation of buildings, own or leased, residential and industrial, warehouses, exhibition halls, land plots
• delivery, for temporary long-term operation or for a month, of households, multi-apartment buildings for living

A specific economic direction was designated by a specific code in the classifier:

• under the lease and management of residential real estate there are figures - 68.20.1
• non-residential real estate under temporary management or ownership - 68.20.2

Distinctive features of these codes are in the purpose of buildings and structures. Under code 68.20 is the activity of companies that carry out their own construction or provide, so that customers can place mobile homes there.

Occupational risk means that their main job is dangerous, injury risk contributions are not discounted.

When is the code required?

Lease of own real estate OKVED also divided, where 70.20.1 is intended to determine employment with the lease of own buildings for living, and 70.20.2 non-residential buildings.

Opening a company means that the founder has chosen the direction of what the company will do.

Each type of activity is recorded in the OKVED classifier, but an entrepreneur can work in different fields of activity, for this, the developers of a kind of reference book coded it. They have no restrictions, figures can work in those directions that they are able to master.

What is encoding needed for?

• state statistics fixes the organization under its separate number or OKPO, which will help determine the company's belonging to a particular industry
• the code makes it clear what activities the company is engaged in, many do not have permission
• numbers indicate the need to open a license
• availability or absence of legal form
• What are the limits on authorized capital?

The main purpose of the codes is to determine the level of tax and extra-budgetary contributions. The classifier at the same time helps to include all types of activities in a single economic system. It is easy for an entrepreneur with the presence of codes to go through the registration procedure and it is easier to file a report with the tax authority.

Government agencies have developed a coding system in the classifier to determine tax rates, collect statistical information for each industry.

How to decipher a digital value

OKVED consists of 17 parts by type of activity, they, in turn, are divided into subsections.

If you present the numbers in order, you can explain the belonging to the type of production as follows:

• the first class are considered - XX
• as a subclass - XX X
• belong to the group – XX XX
• subgroup are – XX XX X
• type of industry are - XX XX XX

If it is impossible to determine the selected works in the classifier, there is a name for the provision of others. Individual entrepreneurs and legal entities work with codes. When writing an application for registration of a newly created organization, indicate at least 4 digital values. The main activity is the most productive and profitable; it is allowed to take at least the entire classifier as additional production.

Codes are the first assistants in the classification and encryption of various types of work, as well as in the development of regulations and legal acts that further regulate the country's economy.

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Commercial real estate is the material base for the organization of various businesses. To do this, it is not necessary to buy expensive premises or entire objects, because they can be rented for any period, having agreed with the customer. This opportunity is beneficial not only for the entrepreneurs themselves, but also for those who own the property intended for rent. As practice shows, in Russia the commercial real estate rental market is highly developed and each year brings very large amounts to the state budget due to tax deductions. The All-Russian classifier of types of economic activity helps to track any financial flows in this environment. For example, in accordance with OKVED and in 2016, and now leasing non-residential premises is located in the sectionL" in class 68. Here you can find all the codes necessary for organizing a business.

If you have your own real estate, it is worth knowing that in today's market it is the most valuable asset due to parity with inflation for many decades. For this reason, it is possible to turn such property into real money without any problems. And you don't have to sell. It is enough to put the object for short-term or long-term rent. However, in order to fully legalize their activities, it is necessary to go through the registration procedure with the relevant authorities in order to obtain the status of an entrepreneur or legal entity. Otherwise, any income received from rent will be illegal, and you face administrative liability.

Other forms of work

But not only the rental of non-residential premises in OKVED in 2016 and at the moment on its own behalf is an accessible type of activity. There are also intermediaries who can act:

• Private persons.
• Consultants.
• Subtenants.
• Real estate agency.
• Managers.

The activities of these entrepreneurs are also included in the OKVED list in this class. Moreover, the same realtors can have different functions, starting with the search for suitable commercial real estate and ending with consulting services. If you want to open your own business on this profile, you should clearly know the codes that meet the requirements of the new classifier.

The second common variant of professional employment is the management of real estate on a piecework basis or for a fee. That is, there are companies that can provide full control over all indicators of the building, carry out repairs and respond to any changes. Often this phenomenon is combined with the leasing of one's own real estate, while OKVED provides for a separate set of codes for work.

There is also such a thing as sublease. The tenant is a kind of intermediary, but acts on his own behalf and at his own expense. The purpose of these activities is to find profitable proposition for rent, use it, and then pick up a client who agrees to rent at a higher cost. In fact, almost the entire market is now working according to this scheme, however, real estate agencies themselves act as subtenants. True, as a benefit, they include their percentage of income in the cost.

Classifier codes

If rent is your priority, OKVED will help you find the right codes for registration or expanding your core business. Here you will find both employment related to the provision of services as consultants and intermediaries, as well as options for organizing a business based on your own property. In addition, the classifier also provides for such a service as the leasing of entire commercial buildings, shopping centers and other objects of a serious scale. But there are no clear restrictions on the concept of non-residential real estate, so every entrepreneur can interpret it in a favorable way.

True, if you submit an incorrectly completed form during registration, no loopholes in the legislation will help you, therefore we strongly recommend that you carefully prepare for this event before visiting the Federal Tax Service and memorize the following algorithm of actions:

1. Select the desired codes. If you are interested in renting non-residential premises, OKVED has a whole selection for this case. Read the information provided on the official website of the Federal Tax Service on the classifier, find up-to-date data there and record them separately for yourself. And don't forget to check if these codes are from the second edition. If you provide outdated information, this will be considered a violation of the established registration procedure, and you will simply be denied opening a business entity.
2. Properly fill out the appropriate application form. For legal entities, this is No. P11001, and for individual entrepreneurs - P21001. Here, the slightest mistakes and shortcomings are also regarded as a reason for refusal.
3. Submit your application on time and pick up the finished document at the place of registration on time.

The OKVED code for renting premises is determined according to the classifier OK 029-2014 (NACE Rev. 2), which is unified for all business entities, which was approved by Rosstandart in order No. 14-std. dated 31.01.2014. The allocation of this type of activity in a separate direction allows companies and individual entrepreneurs during state registration to designate the provision of services for the temporary provision of immovable assets for use as their business.

OKVED lease of non-residential premises may be the main one, in this case, most of the income of a business entity should come from rental operations. If OKVED for renting premises is indicated in the registration documents as an additional code, this means that the company (IE) specializes in other areas of business, but due to the fact that the company has free fixed assets, it uses them not in production activities, but temporarily transfers for use to third parties on a paid basis.

OKVED - leasing of non-residential premises 2019

In the classifier, manipulations with real estate are allocated in a separate section, marked with the letter “L”. It presents one generalized code - 68, under which the following areas are combined:

buying and selling real estate;

OKVED lease of non-residential premises;

management of own or leased property;

implementation of real estate transactions for a separate material remuneration (intermediary services).

OKVED 2019 lease of premises - these are the codes of group 68.20. Code group 68.20 combines business operations for the lease of assets, for the operation of real estate owned or available under a lease agreement. Leasing premises of OKVED 2019 in the group of codes 68.20 implies the transfer for temporary use of both individual premises and buildings, plots (we are talking about warehouse buildings, exhibition halls, land plots, office complexes, etc.).

OKVED codes for the lease of premises include:

Code 68.20.1 - operations within the framework of the activity of renting and managing own residential real estate, operations related to the management of rented housing. OKVED lease of residential premises (68.20.1) is used only by those enterprises and individual entrepreneurs who, on a contractual basis, receive payment for the use of their residential real estate (apartment buildings, apartments, etc.) by third parties. The source of income can be both individuals and legal entities.

Code 68.20.2 - leasing of real estate. OKVED is only suitable for renting premises that are not intended for housing.

When implementing intermediary property lease schemes, codes from group 68.3 are used. Such a cipher is typical only for real estate agents, real estate firms. This category of ciphers is relevant for the following operations:

OKVED real estate lease 68.31.2 implies the activities of intermediaries under a contract or for a fee when executing a transaction for the lease of assets, when selecting a suitable object in the real estate market. For residential properties, code 68.31.21 is used, for non-residential property - 68.31.22.

Code 68.31.4 - provision of consulting support by intermediaries in the implementation of the lease of real estate (including residential - 68.31.41, non-residential - 68.31.42).

Code 68.31.5 - activities of appraisers (for residential real estate - 68.31.51, non-residential - 68.31.52);

68.32 - a code related to the management of property of third parties on a paid basis or under an agreement. It can be used by institutions that collect rent (68.32.1 - housing stock, 68.32.2 - non-residential stock).

Entrepreneurs and firms that own real estate and independently provide facilities for temporary use to contractors should choose OKVED for renting property as one of the areas of activity. The codes of this group can also be used by business entities that are not the owner of assets, but act as intermediaries in real estate lease transactions. Lease of property (OKVED from group 68) is also relevant for cases with sublease - when a company transfers leased property for temporary use to third parties. Transactions can be implemented in relation to a number of properties - apartments, houses, rooms, offices, dormitories, garages, equipped workplaces, etc.

The organization leases its own non-residential property and applies a simplified taxation system. According to OKVED (NACE rev. 1), this type of activity was assigned the code 70.20.2. The revenue from this type of activity is more than 70%. According to OKVED 2, this type of activity has the code 68.20.2 "Rent and management of own or leased real estate." In Art. 427 of the Tax Code of the Russian Federation, among the preferential types of activities, "Real estate management" is indicated without various nuances.
Does the company have the right to use preferential rates for calculating insurance premiums?

On this issue, we take the following position:
When carrying out activities for leasing its own non-residential real estate, the enterprise is not entitled to apply reduced rates of insurance premiums.

We recommend that you familiarize yourself with the materials:
- . Insurance premium rates for payers applying the simplified taxation system (since January 1, 2017);
- . Benefits and reduced rates of insurance premiums from January 1, 2017.

Prepared answer:
Legal Consulting Service Expert GARANT
auditor, member of the Russian Union of Auditors Fedorova Liliya

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Rodyushkin Sergey

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Buying a business space at the initial stage of its creation can be problematic. Therefore, entrepreneurs prefer to rent real estate. This allows you to reduce one-time costs. However rental of non-residential premises associated with a number of features that distinguish the process from the classical one. This leads to a whole list of issues, the failure to quickly resolve which causes a delay in the start of activities.

If a legal or natural person wants to avoid them and speed up the process of renting non-residential real estate as much as possible, you need to start the procedure by analyzing up-to-date information on the topic. We will talk about the procedure for carrying out actions, about the features that are imposed on the procedure depending on the status of the tenant and the lessor, as well as about the features of taxation, we will talk further.

Do individuals need to register as an individual entrepreneur to rent non-residential premises?

The right to own residential property is assigned to individuals by Articles 131 and 213 Civil Code RF. A person who is recognized as the owner of real estate has the right to dispose of it and use it at his own discretion. A similar possibility is fixed by article 209 of the Civil Code of the Russian Federation. At the same time, every citizen has the opportunity to rent non-residential premises. The rule is reflected in Article 608 of the Civil Code of the Russian Federation. An individual can exercise his right to rent non-residential real estate. At the same time, the articles of the law do not oblige to register as an individual entrepreneur. However, a person is engaged in entrepreneurial activities by renting real estate, you will need to open an IP.

When is it impossible to avoid opening an IP?

Individuals can start to carry out entrepreneurial activities only after they have passed the appropriate registration and received the status of an individual entrepreneur. However, the law does not oblige a citizen to become a legal entity. A similar rule is reflected in Article 23 of the Civil Code of the Russian Federation. A number of features distinguish entrepreneurial activity from other manipulations.

Which include:

• stable relations are observed with the tenant of real estate;
• transactions are carried out regularly during a certain period;
• a person keeps records of concluded transactions and operations;
• the property was purchased specifically for transactions;
• a person has a regular income as a result of the use of real estate.

In order for the process of renting out real estate to be recognized as an entrepreneurial activity and lead to the need to register as an individual entrepreneur, it must be proven that all transactions were concluded with the aim of obtaining a permanent income.

For example, the signing of a lease agreement for one year or more, as well as the conclusion of transactions with the same organizations, can act as confirmation. In this situation, registration as an individual entrepreneur is required.

What happens if you do not register as an individual entrepreneur?

If a person violates the articles of the law and begins to carry out entrepreneurial activities without registration, legal proceedings will be initiated against him. A citizen may be held administratively or criminally liable.

One of the following penalties may apply to him:

• a monetary penalty of 500-2000 rubles (Article 14.1 of the Code of Administrative Offenses of the Russian Federation);
• monetary recovery up to 300,000 rubles (Article 171 of the Criminal Code of the Russian Federation);
• involvement in compulsory work lasting 480 hours (Article 171 of the Criminal Code of the Russian Federation);
• arrest for up to six months (Article 171 of the Criminal Code of the Russian Federation);
• a fine in the amount of income for 2 years (Article 171 of the Criminal Code of the Russian Federation).

How is an agreement concluded with legal entities and individuals?

The rule that regulates the lease of non-residential premises from an individual is absent in Russian legislation. When drawing up an agreement, it is necessary to rely on the provisions of Chapter 34 of the Civil Code of the Russian Federation. The normative legal act contains general information on the lease of property.

Article 606 of the Civil Code of the Russian Federation states that a landlord, who is not a legal entity, is obliged to transfer non-residential property to the tenant for temporary use and possession after a certain fee has been paid.

The lease agreement is drawn up in accordance with the rules contained in Articles 434 and 609 of the Civil Code of the Russian Federation. The parties to the agreement are required to draw up a document in writing. The finished paper is signed by each of the parties.

The contract must contain mandatory information, which includes:

• details of legal entities and individuals;
• information about the object;
• conditions for the use of real estate;
• size rent.

The parties have the right to strongly indicate for how long the contract is concluded. If there is no such information, it is considered that the property has been leased for an indefinite period.

A similar rule is fixed in article 610 of the Civil Code of the Russian Federation. In the text of the contract, the OKVED code must be indicated. If the premises are rented out, code 70.20.2 is used. The rule is relevant only if we are talking about non-residential premises. When filling out the characteristics of the object in the contract, care must be taken.

The document should include the following information:

• inventory number of the room;
• the exact address indicating the floor and the location of the premises on it;
• purpose (for example, office, warehouse, etc.);
• The name of a room;
• real estate area.

In accordance with Article 609 of the Civil Code of the Russian Federation, the contract is considered officially concluded only after it is registered with Rosreestr. If the transaction is concluded for a period of less than 1 year, registration is not required. The agreement can be drawn up in any form. A similar rule applies to the extension of the contract for the same period.

To pass state registration, you will need to prepare a package of documents. It must include:

• an application that can be obtained from a notary or other specialist involved in receiving the necessary documents;
• the contract and all appendices to it;
• passports of natural persons of the transaction;
• stamp duty check
• other documentation, if there is a need to provide it.

How is taxation done?

If the property generates income, it is taxed. Terms of application Money and the procedure for making calculations directly depends on the status of the taxpayer. If the calculation is carried out according to the simplified tax system with additional insurance premiums, the deduction in favor of the state will be 6% of the rental amount. A similar rule applies to IP. When figuring out whether an individual can rent out the premises, it will be possible to find out that such an opportunity exists. However, the citizen will have to pay 13% personal income tax with a one-time payment. The rules are reflected in Article 208 of the Tax Code of the Russian Federation. If a citizen evades paying taxes, he will be prosecuted or an administrative fine will be imposed.

If the landlord is an organization

A legal entity can also rent real estate. In accordance with articles 209, 213 and 608 of the Civil Code of the Russian Federation, organizations have the same right to own, use and dispose of their own property as individuals. At the same time, the law does not impose restrictions on the number of structures owned by a legal entity. A similar rule is reflected in Article 213 of the Civil Code of the Russian Federation. If the lease of premises is carried out by a legal entity, the contract is concluded in accordance with Articles 606 and 670 of the Civil Code of the Russian Federation. In this case, the OKVED code 70.20.2 must be indicated in the document.

An agreement with a legal entity must be drawn up in writing. It does not matter for what period the property is provided.

The contract must also contain mandatory information, which includes:

• room characteristics;
• information about legal entities and individuals appearing in the contract;
• rent;
• features of the use of premises and repairs;
• signatures of the parties to the transaction.

If the lease term is not specified in the contract, it is considered to be concluded for an indefinite period. This rule is enshrined in Article 610 of the Civil Code of the Russian Federation. The contract and all annexes to it must also be registered with Rosreestr if non-residential property is leased for a period of more than 1 calendar year.

In order for the authorized body to agree to register, the representative of the legal entity will need to prepare the following documents:

• an application filled out in accordance with the rules;
• executed and signed contract, as well as an annex to it;
• real estate cadastral passport;
• papers confirming the legal status of the organization;
• documents confirming the fact of payment of the state duty;
• additional paperwork, if required.

If the landlord is an individual

If an individual acts as a lessor, the process of drawing up an agreement and the details of the transaction change. So, in the document it is necessary to indicate the address and characteristics of the premises. In this case, targeted payments will not be subject to VAT. It also includes utility bills.

The person who rents commercial premises, may charge a fee to the bank account of an individual or provide it in cash.

Changes in rent must be made in accordance with applicable law. Article 614 of the Civil Code of the Russian Federation stipulates that the amount of payment should be adjusted no more than once a year. If the contract is concluded for more than one year, the document must be registered with the territorial division of Rosreestr.